{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s7526A/e/3","label":"applicable taxpayer","definition":"The term “applicable taxpayer” means a taxpayer whose income for the taxable year does not exceed an amount equal to the completed phaseout amount under section 32(b) for a married couple filing a joint return with three or more qualifying children, as determined in a revenue procedure or other published guidance.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}